关于提高会计职业判断力的思考VIP免费

摘要随着世界经济一体化的发展，会计标准国际化进程的加快，会计标准制度模式的转变，鼓励会计职业判断已成为会计发展的趋势，在我国，会计准则也赋予了会计人员大量的会计职业判断空间。然而，我国会计人员的职业判断水平不高，很多会计人员仍然习惯于按照现成的规定生搬硬套，缺乏职业判断的意识和主动性，因此，提高会计人员职业判断能力，有效制止会计职业判断滥用行为，就成了一个亟待解决的重要问题。本文主要采用规范的研究方法，结合案例研究，探讨会计职业判断的规律。首先，研究了会计职业判断的有关概述，界定了会计职业判断的涵义。其次，分析我国会计职业判断的现状和问题，最后，试图建立、健全一套完善的约束与制衡机制，以期提高会计人员的会计职业判断能力，确保会计职业判断的公允性。【关键词】会计人员，提高，职业判断力，问题，现状，措施目录摘要…………………………………………………………引言…………………………………………………………1关于会计职业判断概述1.1会计职业判断的特点·····················································1.2会计职业判断的范围界定··············································1.3会计职业判断的目标·····················································1.4会计职业判断在会计实务中的具体体现····························2会计职业判断现状及分析2.1我国会计职业判断现状··················································2.2会计职业判断现状分析·················································3提高会计人员的职业判断水平的方法和措施3.1内外环境的约束制衡机制··············································3.1.1完善各方面约束治理机制·············································3.1.2发展机构投资者和中介市场··········································3.1.3健全会计准则的制定和执行机制····································3.2会计人员能力的培养和提升机制·····································3.2.1树立会计职业判断观念················································3.2.2丰富自身的专业知识···················································3.2.3加强会计实践训练······················································3.2.4加强会计职业道德建设················································3.3会计人员的激励性管理机制···········································参考文献··············································································引言：随着中国会计改革的深化和会计的国际化，会计理论和实务中涉及职业判断的内容也越来较多，这就要求会计人员要具备很强的职业判断能力，能为决策层提供第一手资料。但从目前现状上看，我们现有会计人员的职业判断能力还不能完全适应形势的要求，因此，努力提高会计人员的职业判断能力已成为当务之急。1关于会计职业判断概述会计职业判断是会计人员依据会计法律规范、会计惯例等会计标准,运用掌握的会计知识和积累的执业经验,对...